Research On Accounting Of Guarantee Industry

Small and medium enterprises(SMEs) play an important role in the development of national economy and the financing difficulties of SMEs is a economic issue in the world. Governments formulated support policies from multiangle and a full range, the final point basically is to ease the financing gap of small and medium sized enterprises.The credit guarantee system arising, it is the results of market mechanism and macro-control, and also an important means to improve the financing and spread financial risk.However, due to the special nature of China’s financial environment, the legal system of guarantee industry is not perfect and the regulatory policy also existing a lot of problems, accounting regulations system is still not perfect.As a guarantee enterprise, the operating results and asset condition can’t be objective evaluation, guarantee enterprise credit ability has not been fully disclosed, it is difficult to obtain the trust of bank, the leverage effect of credit guarantee can not give a full play.The thesis is in view of the above problems, firstly to clarify the definition of guarantee and credit guarantee, introduced several theories of credit guarantee, discussed features and functions of credit guarantee, make a foreshadowing to a further research.Then on the present situation and development of guarantee industry, the thesis made a detailed introduction of elaborated the development stages and the characteristics of each period, led to the current development status of guarantee industry regulatory policy and accounting regulations, combined with the characteristics of a “high risk low income”, focusing on the current situation of the reserve policy in detail.Based on expounding the current situation, starting from the needs analysis of the development of the industry, in-depth comparison of regulatory policies and laws and regulations in the current accounting for regulatory purposes and objects of service caused by different differences, their problems and practical problems, to perform reserve policy guarantee companies, and on this basis put forward countermeasures and suggestions for improvement.